An autonomous research institute under the Ministry of Finance

 

Time to end gender based discrimination in the Hindu Succession Act, even in the matters of devolution

22/09/2020

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In its recent judgment, the Supreme Court ruled that a daughter has the same rights as a son in an ancestral property under the Hindu Succession (Amendment) Act, 2005, regardless of when the father may have died. The principle law - the Hindu Succession Act, 1956 (HSA) - originally did not grant ...

Onion export ban is not the answer: it hurts farmers & India’s image as a reliable exporter

22/09/2020

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(Co-authored with Radhika Pandey)
 
The Central Government recently issued a notification banning the export of onions. The trigger for this move was that the wholesale price of onion has seen a steady increase over the last two months. At retail markets, the price of onions is now around Rs ...

Covid-19: Assessing fiscal position of government in first quarter of 2020-21

08/09/2020

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(Co-authored with Medha Raju) 
 
In this post, the authors analyse the trends in the revenue, expenditure, and borrowings of the central government in the first quarter of 2020-21, based on the data released by the Controller General of Accounts. They argue that the contraction in revenues in the ...

Tax system needs efficiency in case selection, consistency in assessment

08/09/2020

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If the commitment to a fair and impartial system and a time-bound resolution of matters is to be met, the new processes, with reviews and anonymity, must ensure efficiency in case selection and consistency in assessment.
 
An economic contraction this year will deal a severe blow to tax collections ...

Subsidies, merit goods, and fiscal space - II

08/09/2020

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(Co-authored with Satadru Sikdar)
 
In Part I of this two-part series, the authors presented their estimates of total budget subsidies, and their merit and non-merit components. In this part, they discuss the relationship between subsidies and the delivery of specific public services, the comparative efficiency of subsidy use by ...